Canadian Income Tax Law, 6th Edition

This work provides an overview of the foundations of tax law and the critical cases which have shaped each component of the tax regime, uniquely combining the best features of both a textbook and casebook.

Now in its sixth edition, this work provides an overview of the foundations of tax law and the critical cases which have shaped each component of the tax regime, uniquely combining the best features of both a textbook and casebook. Offering more depth of analysis and scope of coverage than other income tax law casebooks, it contains the authors' analysis of the law, yet unlike other textbooks, it includes the text of judicial decisions, enabling readers to critically and effectively assess the law. Cited by the Supreme Court of Canada, this book's expert commentary, detailed explanatory notes and extensive case excerpts, will be of interest to tax lawyers, legal academics and law students.

Book Features

Key extracts from leading cases offer the most authoritative precedents for each aspect of income tax law practice

Provides concise explanations and analyses of critical sections of the Income Tax Act

Introductory chapters lay the foundation for the examination of statutory provisions and judicial decisions; the remaining chapters follow the structure of the Income Tax Act

Provides a useful bridge between the highly technical statutory interpretation material that practitioners use every day, and the primary sources of law (i.e. statutes and cases)

What's New in This Edition?

The sixth edition reflects statutory and judicial developments up to May 2018, including revised tax rates; new information on federal, provincial and territorial budgetary expenditures; a new section on disclosure rules for tax avoidance arrangements; and substantial revisions to the section on timing issues in computing a taxpayer's income from a business or property the taxation of income.

Legal academics – provides a comprehensive overview of Canadian income tax law and the relevant cases that have shaped the integral components of the tax law regime

Law students – an authoritative guide to the interpretation and application of Canadian income tax law, with the most recent updates on relevant case law

Wills and estates lawyers – useful for those who may occasionally want to refer to tax decisions

Featured authors

David G. Duff

Benjamin Alarie

Lisa Philipps

Geoffrey Loomer

David G. Duff

David G. Duff is a Professor of Law and Director of the Tax LLM program at the Allard School of Law at the University of British Columbia, which he joined in 2009. Before moving to UBC, he taught tax law at the University of Toronto Faculty of Law from 1996 to 2008. Professor Duff has published widely in the areas of tax law and policy and is the principal author of Canadian Income Tax Law and Taxtion of Business Organizations in Canada, both published by LexisNexis. He is a member of the Law Society of Upper Canada, a member and former governor of the Canadian Tax Foundation, a member of the International Fiscal Association and the governing council of the Canadian branch, and an International Research Fellow at the Oxford University Centre for Business Taxation. Prior to his academic career, he was a tax associate at the Toronto office of Stikeman Elliott LLP.

Benjamin Alarie

Benjamin Alarie is a professor and Associate Dean, First Year Program at the Faculty of Law at U of T Faculty of Law. He previously clerked for Madam Justice Arbour of the S.C.C. His research and teaching interests include law and economics, contract law and taxation. He recently completed a three year term as President of the Canadian Law and economics Association.

Lisa Philipps

Lisa Philipps is a tax law professor at Osgoode Hall Law School of York University, prior to which she taught in the law faculties at the University of Victoria and UBC. She has written a broad range of articles and book chapters on tax and fiscal policy topics. Her main research interests are in personal income tax and government budgeting. She previously practiced as a tax associate at Blake, Cassels & Graydon LLP, and served as Special Counsel in Ontario's Ministry of Finance in 2015.

Geoffrey Loomer

Geoffrey Loomer is an associate professor at the Schulich School of Law at Dalhousie University, where he has taught courses in tax law since 2009. He completed his BSc in Economics at the University of Victoria, his LLB at the University of British Columbia, and his BCL and DPhil at the University of Oxford, focusing on international tax law and policy. Professor Loomer was an Oxford Clarendon Scholar and is an International Research Fellow with the Oxford University Centre for Business Taxation. Prior to his graduate studies, he practised in the tax group of McCarthy Tétrault LLP from 2001 to 2006. He was honoured to receive the Dalhousie Law Students' Society & Alumni Association Award for Excellence in Teaching in 2013. His research and publications involve various corporate and international tax issues.